On 15 November

The project to revise ISRS 4400 was started seeing that the standard had been developed more than 20 years ago and the growing demand for agreed-upon procedures (AUP) engagements.1 Most of the key revisions in ED-4400 resulted from stakeholder feedback on the IAASB’s discussion paper Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services (November 2016) and continuing targeted stakeholder outreach.